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Search and filter 7,142 Part I.A deficiencies.
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| Firm | Area | Deficiency | Standard | Flags |
|---|---|---|---|---|
| Somerset CPAs, P.C. United States | Revenue Other testing deficiency | For this revenue the firm did not evaluate if it was probable that the issuer would collect substantially all of the consideration to which it believes it is entitled. (AS 2810.30) Financial statement audit only · full report | AS 2810.30 | |
| Zia Masood Kiani & Co (Chartered Accountants) Pakistan | Revenue Other testing deficiency | The firm did not evaluate whether the issuer was acting as either a principal or agent for each good or service in the contract and was appropriately recognizing revenue on either a gross or net basis. (AS 2810.30) Financial statement audit only · full report | AS 2810.30 |